The UK has 2 personal tax return filing deadlines, 31 October for paper tax returns and 31 January for electronic tax returns.
However, as HMRC process millions of tax returns each year, continue to under-staff their systems and post can sit around for several months before being opened, how can you get certainty?
"Following feedback from agents, HMRC have accepted that mistakes may still be made, and therefore issued guidance to their staff that, in the event of an agent challenging a penalty notice on the basis that the return had in fact been lodged, they should accept any reasonable evidence the agent has that the return was filed on time. "HMRC on Reasonable Evidence.
In our experience HMRC often 'lose' tax returns whether they are filed on paper or filed electronically. The failure rate seems to be about the same. Rare, but it happens each year to our clients. Multiplied across the whole market we are convinced this is systemic.
We know that HMRC have post delays in some offices reaching more than 4 months. This means that your post is not opened in this time and so HMRC cannot even confirm it has arrived. With tax returns, they try to log that it has arrived, but will not then process it until the earlier queue has been cleared.
This places you in an uncertain position, so we always advise to send important HMRC mail by a 'registered mail service' and that you retain evidence of the sending and evidence of the receiving. Only then will HMRC accept they lost the post.
When filing electronically the same principle applies - retain the submission receipts 'just in case' you need them again in a few months.
Remember that HMRC expect you to retain your tax records for 6 years so treat this delivery evidence the same.
